Welcome to the Office of the Auditor-General Lesotho.
Legislation
Audit Process
FAQ’s
Services
OUR SERVICES FOR CLIENTS
Performance Audits
Performance Audit is an examination of the activities of an organisation to assess if the operations are being carried out with due regard to economy, efficiency and effectiveness. The overall responsibility of Performance Audit is to promote value for money within the whole public sector, including all government ministries, departments and agencies by assessing whether the strategic and operational activities of the organizations have been carried out with due regard to economy, efficiency and effectiveness.
Financial Audits
Financial audit is an objective independent examination and evaluation of the financial statements which increases the value and credibility of the financial statements of the organisation to ensure that they are fair and accurate representation of the transactions. Financial audit enhances the user confidence in the financial statements and simultaneously reduce investor risk.
Compliance Audits
Compliance audit is the independent assessment of whether a given subject matter complies with applicable authorities identified as criteria. Compliance audits are carried out by assessing whether activities, financial transactions and information comply, in all material respects, with the authorities which govern the audited entity.
Who We Audit
Government Ministries
Development Projects
Statutory Bodies
Extra Budgetary Bodies
